The Indirect Method is the much more common method, which starts with Net Profit (or another profit line item) and then adjusts the balance for non-cash items (e.g. depreciation), changes in balance sheet items (e.g. accounts receivables, accounts payable, inventory).
Positive variance occurs when the level of the ulna is >2.5 mm beyond the radius margin at the distal radio-ulnar joint. Negative variance is when the ulna is â¤2.5 mm than the radius at the DRUJ 1.
Ulnar deviation, also known as ulnar drift, is a hand deformity in which the swelling of the metacarpophalangeal joints (the big knuckles at the base of the fingers) causes the fingers to become displaced, tending towards the little finger.or ulnar deviation as a type of hand movement, see Ulnar deviation under Anatomical terms of location.